TMI Blog2009 (3) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... so, penalty imposed on him under Section 76 is correct – held that - there is no allegation against the respondent that there was a situation, wherein extended period is applicable. We also find that the learned Commissioner (Appeals) has correctly considered the issue from all the angles and set aside the penalty imposed. In view of this, we are of the considered opinion that the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged the Service Tax liability within time as has been framed by the Act. It is her submission that having not done so, penalty imposed on him under Section 76 is correct. She would refer to the grounds of appeal, which has been filed by the Revenue. 5. Heard the learned JCDR and perused the records. The issue involved in this case is whether the learned Commissioner (Appeals) was corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice. I find that Section 73(3) of the Finance Act, 1994 covers this situation adequately and provides that in the event of compliance before issue of Show Cause Notice no further action is required except in a situation where conditions enumerated under Section 73(4) apply. The adjudicator has demanded interest and imposed penalty for delay in payment of Service Tax. The Hon'ble Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994." 5.1 It can be noted from the above reproduced portion of the order that there is no allegation against the respondent that there was a situation, wherein extended period is applicable. We also find that the learned Commissioner (Appeals) has correctly considered the issue from all the angles and set aside the penalty imposed. In view of this, we are of the considered opinion that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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